Case Law Details
Case Name : Pr. CIT Vs Mukeshbhai Ramanlal Prajapati (Gujrat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Section 271AAA imposes an additional condition of the assessee having to substantiate the manner in which, the undisclosed income was derived. This requirement, however, must be seen as consequential to or corollary to the base requirement of specifying the manner, in which, the undisclosed income was derived. It is only when such declaration is made, the question of substantiating such disclosure or claim would arise.
If, as in the present case, the Revenue failed to question the assessee while recording his statement under section 132 (4) of the Act as regards the manner of deriving such inc...
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i have a question,
when any seller deduted tds on pushase item,in that case tcs on purchase is appicable or not